Faculty of Law
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The Faculty of Law was established in 1962 as one of the foundation teaching units of the University of Lagos. It is one of the foundation teaching units of the University of Lagos.
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- ItemOpen Access(1997) “A Comparative Analysis of the African and European Systems for the Protection of Human Rights(Faculty of Law, Ogun State University, 1997) BELLO, AKEEMThe paper undertook a comparative analysis of the scope of human rights and enforcement mechanisms under the African and European Systems for the protection of human rights. The paper revealed that the European System for the protection of Human rights affords a better platform for human rights protection compared to the African system and recommends the adoption of measures to strengthen the protection of human rights under the African System.
- ItemOpen AccessDISMISSAL OF EMPLOYEES FOR CONDUCT AMOUNTING TO A CRIME - A REVIEW OF THE NIGERIAN LAW(Obafemi Awolowo University, ile-ife, Nigeria., 1998-09) SANNI, A.OThe main aim of this paper is to review the Nigerian cases on the right of an employer to discipline his employee for an act of misconduct amounting to a crime with a view to reconciling the seeming inconsistency of the recent decision of the Supreme Court with the well established principle on this important aspect of labour law. The aim is not to review disciplinary procedure generally but to consider the vexed question of whether or not an employee who has committed an act of misconduct which amounts to a crime must first be tried in a court of law before his employer can punish him by dismissal.
- ItemOpen AccessDIVISION OF TAXING POWERS UNDER THE 1999 CONSTITUTION(EVL Publications Ltd, 2000) SANNI, A.OThis paper attempts to examine the division of taxing powers under the 1999 Constitution and the constitutionality of some of the existing Federal and State tax statutes in view of the provisions of the Constitution.4 The paper is divided into four parts. Part one introduces the work. Part two examines the concept of taxing power, the division and the scope of the powers of the three tiers of government. Part three considers the validity or otherwise of some specific statutes under the present Constitution.
- ItemOpen AccessCHARACTER EVIDENCE(Sibon Books Limited, Ibadan., 2001) SANNI, A.OThis chapter examines the extent which evidence may be adduced on the character of a party in civil and criminal cases. It attempts to address issues such as: what is character evidence, in what circumstances is such evidence relevant? Does a trial judge have a discretionary power to admit or, disallow the adduction of character evidence? If yes, what is the extent of such a power? What is the obligation of a counsel and prosecution to guard against the adduction of character evidence? In our discussion of these issues, we shall focus as much as possible on Nigerian cases and statutory provisions in order to determine the law and practice on this subject in Nigeria. Character evidence is specie of evidence of previous misconduct. Whatever form the evidence takes, it is affected by exclusionary rules. However, care must be taken to distinguish between the rules that regulate the admissibility of character evidence and similar fact evidence and possibly also the rationale for their admissibility. It suffices to say that the provisions of sections 67-72 and section 160(1-)(d) of the Evidence Act mainly govern character evidence in Nigeria. The word "character" is used no less than fifteen times in these provisions. In Stirlandv D.P.P. Lord Simon L.C. said: "There is perhaps some vagueness in the use of the term 'good character' in this connection. Does it refer to the good reputation which a man may bear in his own circle, or does it refer to the man's real disposition as distinct from what his friends and neighbour may think of him? Against the background of the above statement, it will be appropriate at this stage to consider the meaning of "character" within the provisions of the Act.
- ItemOpen AccessISSUES IN LOCAL GOVERNMENT TAXATION IN NIGERIA(Department of Private and Commercial Law, Faculty of Law, Olabisi Onabanjo University, Ago-Iwoye, Ogun State.Nigeria., 2001) SANNI, A.OThe subject of taxation is very crucial to most local governments in Nigeria, today, particularly against the realities of meagre or "zero" allocation of finances from the Federation Account of the country and the Joint Local Government Accounts of States . The main thrust of this paper is to discuss the extent of the taxing power of the local government, if any, under the Constitution of the Federal Republic of Nigeria,1992 and certain related issues. The local government taxation is, surprisingly, a broad and fairly complex subject-matter. As we already indicated, in this paper a brief overview of the main legal and ancillary issues involved in the subject-matter is provided. We begin by examining the concept of taxation or taxing power.
- ItemOpen AccessDEDUCTIBLE EXPENDITURE UNDER THE PETROLEUM PROFITS TAX ACT: Shell Petroleum Development Company v. FBIR(Faculty of Law, Lagos State University, 2001) SANNI, A.OThe case of Shell Petroleum Development Company v Federal Board of Inland Revenue typifies the usual contest of claims between the taxpayer and the tax authority over deductible expenses. The case is significant in many respects. First and foremost, it is the first pronouncement ever by the Supreme Court on the provisions of the Petroleum Profits Tax Act, as amended. Second, it is the only tax case decided by the court after the Marina Nominees Ltd. v. FBIR since 1986, a space of ten years apart. Third, it is one of the few cases that have gone through the entire stages of the tax appeal process from the Federal Body of Appeal Commissioners to the Supreme Court. Fourth, the case was a battle royale fought by the parties for almost two decades.
- ItemOpen AccessLAGOS STATE SALES TAX: MATTERS ARISING(Justice Chambers, Faculty of Law, Obafemi Awolowo University, Nigeria., 2002) SANNI, A.OThe focus of this chapter is to analyse the legal implications of the reintroduction of Sales Tax in Lagos State. Central to this task is the determination of the appropriate level of government to impose Sales Tax or VAT under the Constitution of the Federal Republic of Nigeria, 1999. A brief historical background of Sales Tax in Nigeria is provided while attempt will be made to hazard reasons why Lagos State has pressed ahead to reintroduce its own Sales Tax in spite of the recent concession by the Federal Government to review the formula for distributing the VAT proceed. The chapter is broadly divided into two parts. Part one traces the historical background of Sales Tax in Nigeria up to the introduction of VAT and also examines the possible reasons for the reintroduction of Sales Tax in Lagos State. Part two which is the heart of the chapter is devoted to the consideration of some of the legal implications this development.
- ItemOpen AccessPublic Law Perspectives on the Rights of Women in Nigeria(Fourth Dimension Publishers, 2002) Osipitan, TThis book chapter examines some of the rights available to women under Nigerian law. The issues examined in the chapter reveal the existence of some gender sensitive constitutional and statutory provisions aimed at correcting institutional imbalances.
- ItemOpen AccessTHE CONTROVERSIAL LAGOS PROPERTY TAX- THE FLIP SIDE OF THE COIN(Journal of Private & Property Law, 2003) SANNI, A.OThis paper is written against this background, to present possible opposing arguments from the taxpayers' perspective to some of the issues involved in the LUCL. The paper identifies and discusses some of the flaws in the policy and letters of the law and their legal consequences. The paper calls on the Lagos State Government to quit its quick fix approach of reducing the rate of LUC in deference to the Organised Private Sector (OPS) . Rather, a comprehensive reform of the tax through the appropriate constitutional framework should be undertaken in order to build a meaningful broad-based consensus involving, as much as possible, all the stakeholders. The remaining portion of the paper is divided into five parts. Part one provides a highlight of the LUCL. Part two is devoted to the examination of the constitutionality of the LUCL and the delegation of the function of assessment by the local government councils to the Lagos State Government. Part three treats some specific aberrations in the administration of the tax even if the validity of the LUCL is assumed. Part four discusses certain developments that have occurred since the introduction of the LUC and some allied matters and concluded in part five with recommendations.
- ItemOpen AccessSANCTIONS AND CURRENT ISSUES IN THE STAMP DUTIES ACT(The Faculty of Law, Rivers State University of Science & Technology, Nkpolu-Oroworukwo, Port Harcourt, Nigeria., 2003) SANNI, A.OGenerally, stamp duty is a tax raised by requiring stamps sold by the government to be affixed to designated documents, thus forming part of the perpetual revenue. The tax is calculated based on the value of the property that forms the basis of the instrument. Failure to stamp an instrument unlike failure to pay an income tax is not an offence leading one to the jurisprudential question whether or not stamp duty is a tax. Indeed, if there is no compulsion to stamp an instrument, it is logical to ask why anyone should waste time and resources on stamping. The answer to this is not farfetched. While it may not be an offence not to stamp an instrument, the law confers certain privileges on stamped instruments, which are denied unstamped instruments. One may therefore be tempted into surmising that the relevance of sanctions for non-stamping is basically to deny anyone who has not paid the 'price' for the privileges conferred by the Act from tendering an instrument in a court or arbitral proceeding. The thrust of this paper is to reveal the dangers in having such a narrow perception of a wider issue.
- ItemOpen AccessThe Defence of Bona fide Claim of Right in Nigeria – An Appraisal(University of Ado Ekiti, NIgeria, 2003) BELLO, AKEEMThe paper reviewed the defence of Bona Fide Claim of Right under section 23 of the Criminal Code. The paper identified some problems which have arisen in the interpretation and application of the provisions in some decided cases. The paper recommends an amendment to section 23 that incorporates references to other applicable provisions of the Code and places additional limitations on the exercise of the defence of claim of right.
- ItemRestrictedConstitutional Entrenchment of the Land Use Act- An Argument for Excision(Department of Private And Property Law, Faculty of Law, University of Lagos, 2003) BELLO, AKEEMThe paper interrogates the purpose of the Land Use Act, the justification for entrenching the Act and conferring on it a special status under the Constitution. The paper demonstrated the problems caused by the constitutional entrenchment of the Act and established the justifications for excising the Act from the Constitution.
- ItemOpen AccessAn Appraisal of Finance (Miscellaneous Taxation Provisions) Bill 2004(Nigerian Journal of Legislation, 2004) SANNI, A.OThe fiscal policy measures of the 2001 Budget were geared towards improving the industrial climate and stimulating higher capacity utilisation; providing adequate protection for domestic industries against unfair competition from imports and dumping of manufactured goods; providing a level-playing field for investors in the various sectors of the economy; encouraging diversification of foreign exchange earnings through increased export activities especially in the non-oil sector; reducing operating costs and inflationary pressures; creating new jobs and reducing the upper band of the country’s tariff regime to accord with trade movement worldwide particularly within the West African sub-region. The measures proposed to achieve these goals include alleviating the tax burden on individuals and enhancing their disposable income, ensuring equitable distribution of Value Added Tax (VAT). Adjustment of tariffs on certain goods, shift from import prohibition to import restriction, export promotion, port reforms, strengthening of tax authorities and establishment of a non-oil revenue committee.
- ItemOpen AccessVAT REFUND SYSTEM IN NIGERIA - A CRITIQUE(The Chartered Institute of Taxation of Nigeria., 2004) SANNI, A.OClaims for tax credits are an inherent part of VAT which is a tax on differences. Any attempt to curb input is therefore wrong in principle because it changes the way VAT operates from a tax on value added to a tax on gross sales price. In many developing countries, the refund is perceived as the major potential weakness of the VAT and the main avenue of evasion. therefore, the authorities are relunctant to be too prompt on refunds, preferring to have time to inspect, in detail, large refund claims. This is a prudent requirement in an VAT system.
- ItemOpen AccessProtecting the Interest of Nigerian Citizens in Cameroonian Territories After the Decision of the ICJ on the Land and Maritime Boundary Dispute Between Cameroon and Nigeria(Faculty of Law, University of Ado Ekiti, 2004) BELLO, AKEEMThe paper reviewed the judgment of the International Court of Justice between Cameroon and Nigeria which declared Cameroonian sovereignty over the Bakassi Peninsula. After exhaustive review of international law rules governing the status of Nigerians living in the Peninsula, the paper charts the options available to the Nigerian Government to effectively protect the interest of Nigerian who have by virtue of the judgment became an alien in the land of their birth.
- ItemOpen AccessCASE COMMENTS(The Department of Private & Property Law, Faculty of Law, University of Lagos, Akoka, Lagos Nigeria., 2004) SANNI, A.OAlthough the traditional examples of unilateral contracts are of trivial domestic nature, the concept plays a large and useful part in commercial transactions. Once a promise is classified as an offer of a unilateral contract, a number of rules apply to the acceptance of the offer. However, since the classical case of Carlill v. Carbolic Smoke Ball Co., (Carlill’scase) in 1893, there has not been any reported case on unilateral contract in Nigeria. Remarkably, the Supreme Court recently applied the concept in the case of Federal Government of Nigeria & Ors. Zebra Energy Limited. The thrust of this paper is to evaluate the case and its contributions, if any, to Nigerian jurisprudence on the Law of Contract, especially, the concept of unilateral contract. This paper is divided into five parts. Part One examines the meaning and features of a unilateral contract while Part Two focuses on the facts of the Zebra's case and the decision. Part Three is devoted to the Comments of the writer on the case while Part Four postulates on the correct analysis of the case based on established principles of the Law of Contract. The paper is concluded in Part Five. It is the view of this writer that the case was wrongly decided and therefore merely raises a false signal about the emergence of the first Nigerian case on unilateral contract. Rather, the case raises an issue on revocation of an offer made open till a specific date before the expiration of the date and not that of a unilateral contract.
- ItemOpen AccessSafeguarding Judicial Independence under the 1999 Constitution(2004) Osipitan, TThis book chapter examines the role of the judiciary in guaranteeing Nigeria's constitutional democracy and proposes pragmatic steps towards safeguarding the judiciary's independence.
- ItemOpen AccessTAXATION AND OTHER FISCAL IMPACT OF THE PENSIONS REFORM BILL(Centre for Law & Development Studies, 2004) SANNI, A.OThis paper examines the relationship between the Pension Reform Bill (Bill), taxation and intergovernmental fiscal relationships. The paper considers the tax treatment of the existing pension schemes vis-a-vis the provisions of the Bill and concludes that the tax treatment under the Bill is far more generous. The paper also raises some specific questions and attempts to provide answers to them. These include whether the contribution under the Bill is a tax, who bears the burden, how is the contribution treated under the tax law at the time of payment and at the time of receiving benefits, what is the interaction between the contributors and the tax authority, can the Federal Government impose obligations on the States and Local Governments on how to finance Pension Schemes of their employees, whether the revenue of States and Local Government Councils from the Federation Account can be charged with the payment of their contributions under the Bill?
- ItemOpen AccessAn Autochthonous Constitution for Nigeria myth or reality?(University of Lagos Press, 2004) Osipitan, TIn this inaugural lecture, Distinguished Professor Taiwo Osipitan, SAN, advocates for an homegrown constitution for the Federal Republic of Nigeria to cater to the specific needs of the various tribes/groups in the Country.
- ItemOpen AccessINTRODUCTION TO NIGERIAN BUSINESS LAW(Malthouse Press Limited, Lagos., 2005) SANNI, A.OIt is often said that a good lawyer is not the one who knows all the law, but where to find the law. The question then is where do we turn to, if we want to determine the applicable legal principles and rules to a particular commercial problem? For instance, if Mr. A wants to go into a business of sale and purchase of petroleum or gun, he might contact a lawyer to advise him on whether the business is lawful and the necessary steps to be taken in order to get it going. This brings us to the discussion of the sources of business law in Nigeria. To a layman, all the rules of law are contained in a big bookcalled "the Constitution". This is however erroneous. Rather, law Introduction to Nigerian Business Law consists of multifarious rules, which can be found in several primary and secondary sources discussed below. The word 'source' is used in this context as the fountain where legal rules and principles of business law are derived. These could be in form of materials, documents or books usually consulted for information by lawyers and judges or providing initial inspiration on the applicable rules of law.